https://www.taxtmi.com/caselaws?id=19518 The High Court of Bombay ruled in favor of the assessee, declaring the penalty order imposed by the Income-tax Officer, Nagpur, unauthorized and void. The Court emphasized the importance of natural justice principles and the necessity for proper communication and intimation to the assessee when continuing penalty proceedings under section 129 of the Income-tax Act, 1961. Failure to provide a fresh hearing or inform the assessee of the intention to continue the proceedings rendered the penalty order invalid, highlighting the significance of procedural fairness and adherence to statutory requirements in income tax penalty matters. en-us Wed, 15 Jan 1992 00:00:00 +0530 Fri, 06 Nov 2009 16:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19518 The High Court of Bombay ruled in favor of the assessee, declaring the penalty order imposed by the Income-tax Officer, Nagpur, unauthorized and void. The Court emphasized the importance of natural justice principles and the necessity for proper communication and intimation to the assessee when continuing penalty proceedings under section 129 of the Income-tax Act, 1961. Failure to provide a fresh hearing or inform the assessee of the intention to continue the proceedings rendered the penalty order invalid, highlighting the significance of procedural fairness and adherence to statutory requirements in income tax penalty matters. Case-Laws Income Tax Wed, 15 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19518